Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The companys planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)	350
Revenue ($480.00q)	$ 168,000
Expenses:
Wages and salaries ($11,800 + $124.00q)	55,200
Supplies ($4.00q)	1,400
Equipment rental ($2,200 + $21.00q)	9,550
Insurance ($4,200)	4,200
Miscellaneous ($510 + $1.42q)	1,007
Total expense	71,357
Net operating income	$ 96,643

During May, the companys actual activity was 340 diving-hours.

Required:

Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)